DCIT, CIRCLE 3(4), MUMBAI, MUMBAI vs. BAJAJ AUTO LIMITED, MUMBAI
In the result, the appeal by the Revenue is partly allowed for statistical purposes
ITA 3623/MUM/2025[2021-22]Status: DisposedITAT Mumbai16 Oct 2025AY 2021-22
For Appellant: Ms. Vasanti PatelFor Respondent: Shri Satyaprakash R. Singh, CIT-DR
Section 142(1)Section 143(2)Section 250Section 36(4)(vii)
been claimed in the original return of income and in the absence of actual write-off of individual debtor balances as mandated under Section 36(4)(vii) of the Income-tax Act, 1961?\nvi) Whether, on the facts and in the circumstances of the case